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1. Reminder: New York State and City Voluntary Disclosure Programs Are Underway For Taxpayers Involved In Tax Shelters January 3, 2006.
Voluntary disclosure programs with respect to tax avoidance transactions (i.e., tax shelters) are becoming prevalent...
3. Ohio CAT Registration Deadline is Fast Approaching
October 30, 2005
The initial registration date for taxpayers subject to the newly enacted commercial activity tax ("CAT") in Ohio is...
5. New Jersey Appellate Division – Lanco, Inc.
August 25, 2005
In Lanco, the New Jersey Superior Court, Appellate Division, ruled that the corporation business tax may be imposed on...
7. Internet Retailer Acting Through Agent Must Collect California Use Tax
June 30, 2005
As the case shows, affiliate nexus principles continue to produce nonfiling exposure for many taxpayers...
9. NYS Tax Shelter Legislation & Voluntary Compliance Program
June 5, 2005
New York recently enacted legislation geared toward discouraging so-called abusive tax transactions...
11. New York State Issues Revised Withholding Audit Guidelines
April 20, 2005
New York State has issued a revised version of its withholding tax field audit guidelines...
13. New York’s "Convenience of the Employer" Test Upheld
March 30, 2005
The New York Court of Appeals recently held that New York’s "convenience of the employer" test...
15. Wisconsin Dept. of Revenue v. River City Refuse Removal
October 31, 2004
The case is illustrative of the significance of tax planning with respect to intercompany transactions...
17. New York State Finalizes Withholding Audit Guidelines
October 2, 2004
The guidelines are likely to force many companies to alter their withholding policies... |
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2. Focus on Individuals for Audit Activity Continues
November 5, 2005
We have observed the continued targeting of individuals for audit activity...
4. Streamlined Sales and Use Tax Agreement – Amnesty Program
October 16, 2005
Effective October 1st, the Streamlined Sales and Use Tax Agreement ("SSUTA") became effective, along with...
6. Commercial Activity Tax to Replace Corporation Franchise Tax in Ohio
July 30, 2005
Ohio is imposing a new commercial activity tax ("CAT") in lieu of...
8. NYS Personal Income Tax – Permanent Place of Abode
June 12, 2005
A recent ruling by an Administrative Law Judge illustrates the intricacies of maintaining a permanent place of abode and trying to claim...
10. Nonfiling Exposure – Voluntary Disclosure
May 3, 2005
If nonfiling exposure does exist, The Genetelli Consulting Group can initiate a process known as "voluntary disclosure" which can provide...
12. New York State Legislation
April 16, 2005
New York State has enacted legislation impacting certain significant provisions of the tax law...
14. New York State to Revise Withholding Audit Guidelines
January 20, 2005
New York State has agreed in principle to certain revisions with respect to its withholding tax field audit guidelines...
16. Petition of Lowe’s Home Centers, Inc.
October 16, 2004
The decision is interesting for its detailed Section 482 analysis and the lengths that New York State went to...
18. California – Alternative Apportionment Methods
September 5, 2004
California has memorialized a new policy with respect to the use of alternative apportionment methods by...
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